{"id":2160,"date":"2026-07-01T17:40:48","date_gmt":"2026-07-01T17:40:48","guid":{"rendered":"https:\/\/juris-design.com\/?p=2160"},"modified":"2026-07-01T17:41:46","modified_gmt":"2026-07-01T17:41:46","slug":"responsibility-in-esg-era","status":"publish","type":"post","link":"https:\/\/juris-design.com\/eng\/responsibility-in-esg-era\/","title":{"rendered":"Board Liability in the Age of ESG Assurance"},"content":{"rendered":"<div class=\"wp-block-zolo-container container-69158c alignfull zolo-root-container frontend zolo-block parent-container-5m2zw7wz parent-container-69158c\">\n<div class=\"wp-block-zolo-container container-fb0836 frontend zolo-block parent-container-tpofdi81 parent-container-fb0836\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-4bb6b22\" id=\"odgovornost-upravnog-odbora-u-eri-esg-provjere\" data-block-id=\"4bb6b22\"><style>.stk-4bb6b22 .stk-block-heading__text{font-size:40px !important;color:#000000 !important;line-height:55px !important;font-family:\"GFS Didot\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-4bb6b22 .stk-block-heading__text{font-size:32px !important;line-height:40px !important;}}<\/style><h1 class=\"stk-block-heading__text has-text-color\">Board Liability in the Age of ESG Assurance<\/h1><\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-a2f036 alignfull zolo-root-container frontend zolo-block parent-container-6nt68va1 parent-container-a2f036\">\n<div class=\"wp-block-zolo-container container-9e83ef frontend zolo-block parent-container-an0f85sp parent-container-9e83ef\">\n<div class=\"wp-block-zolo-advanced-image advanced-image-548a96 zolo-block parent-advanced-image-4zmgqbs2 parent-advanced-image-548a96\"><div class=\"zolo-image-block-wrap no-mask\"><div class=\"zolo-image-block-inner\"><div class=\"zolo-img-wrap\"><img loading=\"lazy\" decoding=\"async\" width=\"682\" height=\"1024\" class=\"zolo-img wp-image-2159\" src=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-682x1024.jpg\" alt=\"\" srcset=\"https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-682x1024.jpg 682w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-200x300.jpg 200w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-768x1153.jpg 768w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-1023x1536.jpg 1023w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1-8x12.jpg 8w, https:\/\/juris-design.com\/wp-content\/uploads\/2026\/07\/Blog-Image-34-1.jpg 1066w\" sizes=\"auto, (max-width: 682px) 100vw, 682px\" \/><\/div><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-53628c frontend zolo-block parent-container-0jdbs05q parent-container-53628c\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3d2035c\" data-block-id=\"3d2035c\"><style>.stk-3d2035c {margin-bottom:nullpx !important;}.stk-3d2035c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-3d2035c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The board approved the sustainability report.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1834e04\" data-block-id=\"1834e04\"><style>.stk-1834e04 {margin-bottom:nullpx !important;}.stk-1834e04 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1834e04 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Management signed the assertions.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-798ffdd\" data-block-id=\"798ffdd\"><style>.stk-798ffdd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-798ffdd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Six months later, the assurance practitioner asked one question.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-19e9784\" data-block-id=\"19e9784\"><style>.stk-19e9784 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-19e9784 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">No one in the room could answer it.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-17bf5e4\" data-block-id=\"17bf5e4\"><style>.stk-17bf5e4 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-17bf5e4 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The report was accurate.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-eb627bd\" data-block-id=\"eb627bd\"><style>.stk-eb627bd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-eb627bd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The system that produced it was not defensible.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-16607cc\" data-block-id=\"16607cc\"><style>.stk-16607cc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-16607cc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That distinction is now a board-level problem.<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4157cfc\" data-block-id=\"4157cfc\"><style>.stk-4157cfc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-4157cfc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>The Shift That Most Boards Have Not Yet Made<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d8252c5\" data-block-id=\"d8252c5\"><style>.stk-d8252c5 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d8252c5 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">For years, sustainability reporting was treated as a disclosure exercise.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-32f2056\" data-block-id=\"32f2056\"><style>.stk-32f2056 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-32f2056 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Collect the data. Prepare the report. Meet the deadline.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b2e9949\" data-block-id=\"b2e9949\"><style>.stk-b2e9949 {margin-bottom:nullpx !important;}.stk-b2e9949 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b2e9949 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Boards reviewed outputs.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-788d5db\" data-block-id=\"788d5db\"><style>.stk-788d5db {margin-bottom:nullpx !important;}.stk-788d5db .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-788d5db .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They rarely examined the systems that produced them.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-78773cd\" data-block-id=\"78773cd\"><style>.stk-78773cd {margin-bottom:nullpx !important;}.stk-78773cd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-78773cd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That approach was manageable when assurance expectations were limited and sustainability information existed outside the formal accountability structure of the organisation.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cc41d40\" data-block-id=\"cc41d40\"><style>.stk-cc41d40 {margin-bottom:nullpx !important;}.stk-cc41d40 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cc41d40 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That is no longer the case.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-81ac312\" data-block-id=\"81ac312\"><style>.stk-81ac312 {margin-bottom:nullpx !important;}.stk-81ac312 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-81ac312 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">As the Corporate Sustainability Reporting Directive embeds sustainability information into formal corporate reporting, and as the International Standard on Sustainability Assurance establishes the reference point for assurance engagements, the position of the board changes fundamentally.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dfb39d8\" data-block-id=\"dfb39d8\"><style>.stk-dfb39d8 {margin-bottom:nullpx !important;}.stk-dfb39d8 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-dfb39d8 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Sustainability information is no longer an operational matter reviewed by a specialist team.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b23da63\" data-block-id=\"b23da63\"><style>.stk-b23da63 {margin-bottom:nullpx !important;}.stk-b23da63 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b23da63 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It is a governance matter for which the board is accountable.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-feb4421\" data-block-id=\"feb4421\"><style>.stk-feb4421 {margin-bottom:nullpx !important;}.stk-feb4421 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-feb4421 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>What Board Approval Actually Means<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6b9f5d7\" data-block-id=\"6b9f5d7\"><style>.stk-6b9f5d7 {margin-bottom:nullpx !important;}.stk-6b9f5d7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6b9f5d7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Many directors still experience ESG report approval as a procedural step.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d675c98\" data-block-id=\"d675c98\"><style>.stk-d675c98 {margin-bottom:nullpx !important;}.stk-d675c98 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d675c98 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Sign here. Move to the next agenda item.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-853cedc\" data-block-id=\"853cedc\"><style>.stk-853cedc {margin-bottom:nullpx !important;}.stk-853cedc .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-853cedc .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The legal and operational reality is different.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0a2ddd2\" data-block-id=\"0a2ddd2\"><style>.stk-0a2ddd2 {margin-bottom:nullpx !important;}.stk-0a2ddd2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0a2ddd2 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">When a board approves a sustainability report, it is not simply endorsing a document.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b9f2cc7\" data-block-id=\"b9f2cc7\"><style>.stk-b9f2cc7 {margin-bottom:nullpx !important;}.stk-b9f2cc7 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b9f2cc7 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It is asserting that the information contained in that document was generated, verified and preserved through a system capable of withstanding independent scrutiny.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-fe41424\" data-block-id=\"fe41424\"><style>.stk-fe41424 {margin-bottom:nullpx !important;}.stk-fe41424 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-fe41424 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That assertion has consequences.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-100f8cd\" data-block-id=\"100f8cd\"><style>.stk-100f8cd {margin-bottom:nullpx !important;}.stk-100f8cd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-100f8cd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If the system behind the report cannot demonstrate effective controls over data origin, verification procedures, governance responsibilities and evidence preservation \u2014 the board has approved something it cannot defend.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f7555c4\" data-block-id=\"f7555c4\"><style>.stk-f7555c4 {margin-bottom:nullpx !important;}.stk-f7555c4 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-f7555c4 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">And under mature assurance frameworks, that gap does not remain invisible for long.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0934432\" data-block-id=\"0934432\"><style>.stk-0934432 {margin-bottom:nullpx !important;}.stk-0934432 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0934432 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>The Question Boards Are Not Asking<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6f2d890\" data-block-id=\"6f2d890\"><style>.stk-6f2d890 {margin-bottom:nullpx !important;}.stk-6f2d890 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-6f2d890 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Boards regularly discuss regulatory risk.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2caeea9\" data-block-id=\"2caeea9\"><style>.stk-2caeea9 {margin-bottom:nullpx !important;}.stk-2caeea9 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2caeea9 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They discuss reputational risk.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-cedd433\" data-block-id=\"cedd433\"><style>.stk-cedd433 {margin-bottom:nullpx !important;}.stk-cedd433 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-cedd433 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They discuss financial exposure.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2d6b5e6\" data-block-id=\"2d6b5e6\"><style>.stk-2d6b5e6 {margin-bottom:nullpx !important;}.stk-2d6b5e6 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2d6b5e6 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They rarely ask the question that matters most in an assurance environment:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0cb0ade\" data-block-id=\"0cb0ade\"><style>.stk-0cb0ade {margin-bottom:nullpx !important;}.stk-0cb0ade .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0cb0ade .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">If an assurance practitioner examined the system that produced this report \u2014 not the report itself \u2014 could we demonstrate that every material statement was generated through a controlled, verifiable and defensible process?<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-264b027\" data-block-id=\"264b027\"><style>.stk-264b027 {margin-bottom:nullpx !important;}.stk-264b027 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-264b027 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That is not a reporting question.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-68f4e14\" data-block-id=\"68f4e14\"><style>.stk-68f4e14 {margin-bottom:nullpx !important;}.stk-68f4e14 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-68f4e14 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It is a governance question.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a2b6b50\" data-block-id=\"a2b6b50\"><style>.stk-a2b6b50 {margin-bottom:nullpx !important;}.stk-a2b6b50 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-a2b6b50 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">And it belongs on the board agenda before the report is approved \u2014 not after scrutiny begins.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1be3cec\" data-block-id=\"1be3cec\"><style>.stk-1be3cec {margin-bottom:nullpx !important;}.stk-1be3cec .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-1be3cec .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>Personal Exposure \u2014 Where Governance Becomes Individual<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2a224f5\" data-block-id=\"2a224f5\"><style>.stk-2a224f5 {margin-bottom:nullpx !important;}.stk-2a224f5 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2a224f5 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Board liability in the context of ESG assurance is not abstract.<\/p><\/div>\n\n\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-743a5ab\" data-block-id=\"743a5ab\"><style>.stk-743a5ab {margin-bottom:nullpx !important;}.stk-743a5ab .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-743a5ab .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">When a sustainability statement becomes the subject of regulatory scrutiny, investor challenge or litigation, the inquiry does not stop at the level of the legal entity.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5ca2510\" data-block-id=\"5ca2510\"><style>.stk-5ca2510 {margin-bottom:nullpx !important;}.stk-5ca2510 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-5ca2510 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It moves toward the individuals who approved the disclosure.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-b3680da\" data-block-id=\"b3680da\"><style>.stk-b3680da {margin-bottom:nullpx !important;}.stk-b3680da .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-b3680da .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The question shifts from:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-a2bb227\" data-block-id=\"a2bb227\"><style>.stk-a2bb227 {margin-bottom:nullpx !important;}.stk-a2bb227 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-a2bb227 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cDid the organisation get this wrong?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0c1146e\" data-block-id=\"0c1146e\"><style>.stk-0c1146e {margin-bottom:nullpx !important;}.stk-0c1146e .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0c1146e .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">to:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-34bf762\" data-block-id=\"34bf762\"><style>.stk-34bf762 {margin-bottom:nullpx !important;}.stk-34bf762 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-34bf762 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">\u201cWho approved a statement they could not substantiate?\u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2e8eb5d\" data-block-id=\"2e8eb5d\"><style>.stk-2e8eb5d {margin-bottom:nullpx !important;}.stk-2e8eb5d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2e8eb5d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Directors who have relied on the assumption that corporate liability shields personal accountability are encountering a different reality.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-acd88db\" data-block-id=\"acd88db\"><style>.stk-acd88db {margin-bottom:nullpx !important;}.stk-acd88db .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-acd88db .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">As assurance standards mature and sustainability disclosures become increasingly material to investment decisions, regulatory compliance and legal exposure \u2014 the personal dimension of board approval becomes impossible to ignore.<\/p><\/div>\n\n\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7216d7e\" data-block-id=\"7216d7e\"><style>.stk-7216d7e {margin-bottom:nullpx !important;}.stk-7216d7e .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-7216d7e .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That responsibility cannot be delegated to the sustainability team.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c281b31\" data-block-id=\"c281b31\"><style>.stk-c281b31 {margin-bottom:nullpx !important;}.stk-c281b31 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-c281b31 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It cannot be delegated to software.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-06c9cf0\" data-block-id=\"06c9cf0\"><style>.stk-06c9cf0 {margin-bottom:nullpx !important;}.stk-06c9cf0 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-06c9cf0 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It cannot be delegated to external consultants.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-648bd9d\" data-block-id=\"648bd9d\"><style>.stk-648bd9d {margin-bottom:nullpx !important;}.stk-648bd9d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-648bd9d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It sits with the governance structure that approved the report.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-448db64\" data-block-id=\"448db64\"><style>.stk-448db64 {margin-bottom:nullpx !important;}.stk-448db64 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-448db64 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>What Assurance-Ready Governance Actually Requires<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-28a5640\" data-block-id=\"28a5640\"><style>.stk-28a5640 {margin-bottom:nullpx !important;}.stk-28a5640 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-28a5640 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Assurance readiness is not achieved by possessing audit trails and documented workflows.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0bef139\" data-block-id=\"0bef139\"><style>.stk-0bef139 {margin-bottom:nullpx !important;}.stk-0bef139 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0bef139 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Those are necessary. They are not sufficient.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d1f7e2c\" data-block-id=\"d1f7e2c\"><style>.stk-d1f7e2c {margin-bottom:nullpx !important;}.stk-d1f7e2c .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d1f7e2c .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">A board that is genuinely prepared for the assurance environment must be able to demonstrate that the organisation operates a control environment \u2014 not merely a reporting workflow.<\/p><\/div>\n\n\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-45f2020\" data-block-id=\"45f2020\"><style>.stk-45f2020 {margin-bottom:nullpx !important;}.stk-45f2020 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-45f2020 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">That means:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d2c4f5f\" data-block-id=\"d2c4f5f\"><style>.stk-d2c4f5f {margin-bottom:nullpx !important;}.stk-d2c4f5f .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d2c4f5f .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Information is generated through defined processes with clear ownership.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-df7b358\" data-block-id=\"df7b358\"><style>.stk-df7b358 {margin-bottom:nullpx !important;}.stk-df7b358 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-df7b358 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Data is subject to verification procedures designed to identify errors and unsupported assumptions.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-d30db43\" data-block-id=\"d30db43\"><style>.stk-d30db43 {margin-bottom:nullpx !important;}.stk-d30db43 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-d30db43 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Evidence is preserved in a demonstrable state, protected from unauthorised alteration.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-0e95981\" data-block-id=\"0e95981\"><style>.stk-0e95981 {margin-bottom:nullpx !important;}.stk-0e95981 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-0e95981 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Governance responsibilities, approvals and accountability mechanisms are formally established and documented.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-43140dd\" data-block-id=\"43140dd\"><style>.stk-43140dd {margin-bottom:nullpx !important;}.stk-43140dd .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-43140dd .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Without these elements, the board is approving a report it cannot defend.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-54761e2\" data-block-id=\"54761e2\"><style>.stk-54761e2 {margin-bottom:nullpx !important;}.stk-54761e2 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-54761e2 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">With them, approval becomes an informed governance act \u2014 not a procedural formality.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-afcfbf1\" data-block-id=\"afcfbf1\"><style>.stk-afcfbf1 {margin-bottom:nullpx !important;}.stk-afcfbf1 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-afcfbf1 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\"><strong>The Governance Question for 2027<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-26f116b\" data-block-id=\"26f116b\"><style>.stk-26f116b {margin-bottom:nullpx !important;}.stk-26f116b .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-26f116b .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The organisations that navigate this period successfully will not necessarily be those that produce the most comprehensive sustainability reports.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-c042608\" data-block-id=\"c042608\"><style>.stk-c042608 {margin-bottom:nullpx !important;}.stk-c042608 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-c042608 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">They will be the organisations whose boards understood one thing early:<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-9e98d3d\" data-block-id=\"9e98d3d\"><style>.stk-9e98d3d {margin-bottom:nullpx !important;}.stk-9e98d3d .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-9e98d3d .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">Approving a report and being able to defend it are not the same act.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2b60e68\" data-block-id=\"2b60e68\"><style>.stk-2b60e68 {margin-bottom:nullpx !important;}.stk-2b60e68 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-2b60e68 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The first requires a signature.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-470791a\" data-block-id=\"470791a\"><style>.stk-470791a {margin-bottom:nullpx !important;}.stk-470791a .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-470791a .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">The second requires a system.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-bdb262b\" data-block-id=\"bdb262b\"><style>.stk-bdb262b {margin-bottom:nullpx !important;}.stk-bdb262b .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-bdb262b .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">As assurance environments continue to mature, the question facing every board is no longer whether the report appears credible.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8fa6b71\" data-block-id=\"8fa6b71\"><style>.stk-8fa6b71 {margin-bottom:nullpx !important;}.stk-8fa6b71 .stk-block-text__text{font-size:16px !important;color:#000000d1 !important;}@media screen and (max-width: 1023px){.stk-8fa6b71 .stk-block-text__text{font-size:16px !important;}}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-justify-mobile\">It is whether the governance structure behind it can demonstrate why it should be.<\/p><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-zolo-container container-737e75 custom_width zolo-root-container frontend zolo-block parent-container-nyrp561f parent-container-737e75\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-0d2898d\" id=\"ostali-blogovi\" data-block-id=\"0d2898d\"><style>.stk-0d2898d {margin-bottom:var(--stk--preset--spacing--30, 20px) !important;}.stk-0d2898d .stk-block-heading__text{font-size:32px !important;color:#3e4b4c !important;line-height:32px !important;font-family:\"GFS Didot\", Sans-serif !important;}@media screen and (max-width: 1023px){.stk-0d2898d .stk-block-heading__text{font-size:32px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-color has-text-align-left\">Other blogs<\/h2><\/div>\n\n\n<div class=\"wp-block-zolo-post-grid zolo-block post-grid-098fe1 parent-post-grid-098fe1\"\t>\n\t\n\t<div class=\"post-grid-098fe1 zolo-post-grid-wrap zolo-post-style-4 zolo-block parent-post-grid-jnh230ie\"\n\t\t>\n\n\t\t\n\t\t<div class=\"zolo-post-content-wrap\">\n\t\t\t\t\t\t<div class=\"zolo-post-item\"><div class=\"zolo-post-image\"><a href=\"https:\/\/juris-design.com\/eng\/responsibility-in-esg-era\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"Odgovornost upravnog odbora u eri ESG provjere\"><\/a><div class=\"zolo-post-meta-box\">\n            <img alt='' src='https:\/\/secure.gravatar.com\/avatar\/ce974354c7b486b3b79133c76c70d8e7f900d3d96dc55c78414a5daffc048c18?s=50&#038;d=mm&#038;r=g' class='avatar avatar-50 photo' height='50' width='50' \/>\n            <div class=\"zolo-post-author-name\">\n\n                <span>Posted By<\/span>\n                <a href=\"https:\/\/juris-design.com\/eng\/author\/mehmed-mulaomerovic123gmail-com\/\" class=\"zolo-post-author-link\">Mehmed<\/a>\n            <\/div>\n        <\/div><\/div><div class=\"zolo-post-content\"><div class=\"zolo-post-inner-content\"><ul class=\"zolo-post-category\"><li><a href=\"https:\/\/juris-design.com\/eng\/category\/ldt\/\" title=\"Legal Design Thinking\">Legal Design Thinking<\/a><\/li><li><a href=\"https:\/\/juris-design.com\/eng\/category\/global\/\" title=\"Global\">Global<\/a><\/li><\/ul><h3 class=\"zolo-post-title\">\n            <a href=\"https:\/\/juris-design.com\/eng\/responsibility-in-esg-era\/\" title=\"Board Liability in the Age of ESG Assurance\">Board Liability in the Age of ESG Assurance<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>The management board approved the sustainability report. The management signed statements...<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">July 1, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">4 Min Read<\/div><\/div><\/div><\/div><\/div><div class=\"zolo-post-item\"><div class=\"zolo-post-image\"><a href=\"https:\/\/juris-design.com\/eng\/greenwashing-odgovornost\/\"><img decoding=\"async\" src=\"https:\/\/juris-design.com\/wp-content\/plugins\/zoloblocks\/assets\/images\/placeholder.svg\" alt=\"Greenwashing vi\u0161e nije marketing problem &#8211; kada postaje li\u010dna odgovornost uprave?\"><\/a><div class=\"zolo-post-meta-box\">\n            <img alt='' src='https:\/\/secure.gravatar.com\/avatar\/ce974354c7b486b3b79133c76c70d8e7f900d3d96dc55c78414a5daffc048c18?s=50&#038;d=mm&#038;r=g' class='avatar avatar-50 photo' height='50' width='50' \/>\n            <div class=\"zolo-post-author-name\">\n\n                <span>Posted By<\/span>\n                <a href=\"https:\/\/juris-design.com\/eng\/author\/mehmed-mulaomerovic123gmail-com\/\" class=\"zolo-post-author-link\">Mehmed<\/a>\n            <\/div>\n        <\/div><\/div><div class=\"zolo-post-content\"><div class=\"zolo-post-inner-content\"><ul class=\"zolo-post-category\"><li><a href=\"https:\/\/juris-design.com\/eng\/category\/ldt\/\" title=\"Legal Design Thinking\">Legal Design Thinking<\/a><\/li><li><a href=\"https:\/\/juris-design.com\/eng\/category\/regional\/\" title=\"Regional\">Regional<\/a><\/li><\/ul><h3 class=\"zolo-post-title\">\n            <a href=\"https:\/\/juris-design.com\/eng\/greenwashing-odgovornost\/\" title=\"Greenwashing vi\u0161e nije marketing problem &#8211; kada postaje li\u010dna odgovornost uprave?\">Greenwashing is no longer a marketing problem - when does it become personal liability for management?<\/a>\n\t\t\t\n        <\/h3><div class=\"zolo-post-desc\"> <p>The company announced that its supply chain is \u201cfully\u2026<\/p><\/div><div class=\"zolo-post-dateTime\"><div class=\"zolo-post-date\">July 1, 2026<\/div>\/\/<div class=\"zolo-post-estimate\">4 Min Read<\/div><\/div><\/div><\/div><\/div>\t\t<\/div>\n\n\t<\/div>\n\n\t\n\t<\/div>\n\n\n\n<div class=\"wp-block-zolo-advanced-button advanced-button-997f1e zolo-block parent-advanced-button-ob1x7toi parent-advanced-button-997f1e\"><div class=\"zolo-block-wrapper zolo-advanced-button advanced-button-997f1e\"><a class=\"zolo-button right\" href=\"https:\/\/juris-design.com\/eng\/blogovi\/\" title=\"See other blogs\"><span class=\"zolo-button-content\">See other blogs<\/span><\/a><\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Upravni odbor je odobrio izvje\u0161taj o odr\u017eivosti. Menad\u017ement je potpisao izjave<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_zb_attr":"","zolo_post_video_link":"","footnotes":""},"categories":[14,19],"tags":[],"class_list":["post-2160","post","type-post","status-publish","format-standard","hentry","category-ldt","category-global"],"_links":{"self":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/2160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/comments?post=2160"}],"version-history":[{"count":3,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/2160\/revisions"}],"predecessor-version":[{"id":2163,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/posts\/2160\/revisions\/2163"}],"wp:attachment":[{"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/media?parent=2160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/categories?post=2160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/juris-design.com\/eng\/wp-json\/wp\/v2\/tags?post=2160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}